Charities Act 2011 (c. 25)

Part 1 U.K. Meaning of “charity” and “charitable purpose”

CHAPTER 1 U.K. General

Recreational trusts and registered sports clubs U.K.

6 Registered sports clubs U.K.

(1) A registered sports club established for charitable purposes is to be treated as not being so established, and accordingly cannot be a charity.

(2) In subsection (1), “registered sports club” means a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs).